UK Reporting Rules for Digital Platforms Support

Regulations introduced in the UK (and across the EU) require digital platforms, including the Entertainment Partners Casting Portal platform, to collect and report certain information about users to HM Revenue & Customs. These rules are known as the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 and are part of an international initiative to improve tax transparency.

If you are signed up to the EP Casting Community and earn £1,700 or more through the EP Casting Portal between 1 January and 31 December of the previous year, Entertainment Partners must – by 31 January – report to the relevant tax authorities the following information about you:

• Full name
• Primary residential address
• Date of birth
• Bank account details
• National Insurance Number (or Tax Identification Number if you live outside the UK)
• Country of tax residence
• VAT number (if applicable)
• The amounts paid to you
• Any EP Casting Portal and agent service fees deducted and tax withheld

EP must report this data to HMRC by 31 January of each year.

Because you are signed up to the EP Casting Community and a user of the EP Casting Portal, we are legally required to collect and verify certain information from you, including your:

• Name
• Primary residential address
• Date of birth
• Bank account details
• National Insurance Number (or Tax Identification Number if you live outside the UK)
• Country of tax residence
• VAT number (if applicable)

Once you’ve joined the EP Casting Community, on next logging in, you’ll be asked to provide the above information and proof of address, which can be a photo of your driver's licence or a photo or screenshot of a utility/phone bill or a bank statement (with any financial information redacted/removed) issued within the last three months.

Under our Supporting Artist Terms and Conditions, all supporting artists in the EP Casting Community must keep their information up to date and provide supporting documentation to verify any changes.

The UK Reporting Rules for Digital Platforms require digital platforms to verify the identity and tax details of sellers who use their platforms to earn income (for the purposes of the EP Casting Portal platform, “sellers” includes individuals who sell their supporting artist services). This is part of the due diligence obligations aligned with the Organisation for Economic Co-operation and Development’s Model Rules for Reporting by Platform Operators.

As a supporting artist registered with the EP Casting Community, you must complete the following steps when you register, when you are requested by EP to verify your information, or any time any of your information changes:

• Review and confirm that the information on your profile is correct
• Upload one additional form of identification (in addition to your passport) which shows your current address (e.g., a photo of your driver’s licence or a recent bank statement (please redact/remove any financial information), phone or utility bill dated within the last three months)
• Provide any additional information EP requests.

We accept any of following documents as proof of address:

• Driver’s licence
• A phone or utility bill dated within the past three months
• A bank statement dated within the past three months (please redact/remove any financial information)

You can upload a photo of an original document or a screenshot of a digital document. Please make sure that the image is clear and that your name, address and the date of the document (if applicable) are clearly visible.

You can upload a photo of an original document (e.g., driver’s licence or paper bill) or a screenshot of a digital document (e.g., online bill). Please make sure that the image is clear and that your name, address and the date of the document (if applicable) are clearly visible.

If you do not verify the required information:

• On logging in, you will not be able to access your profile
• In some cases, we may be required to deactivate your profile
• We may be required to report incomplete or unverified information to HMRC

Once verified, you will have an ongoing obligation to keep your information up to date in the event of any changes. Additionally, you will be required to verify your information annually. You will receive notification when it is time to reverify that your information is current.

If you need to update a field on your profile which is locked, please submit a request via this form.

Your agency may contact you directly with any information they require from you, as well as details about their own reporting obligations.

EP will share the required information/data with HMRC and, where applicable, the tax authorities of other countries if you are a tax resident outside of the UK. We will only report what the law requires, and your information will be handled in line with our Privacy Notice.

The tax authorities will use the information provided to verify your income and ensure accurate tax reporting.

If you have not correctly reported information to HMRC, you may be responsible for paying additional tax. If you have questions about your personal tax situation, please seek professional advice as we cannot offer any tax advice.

Where EP is required to report your information, the information will be taken directly from your profile (see “What information must Entertainment Partners report under the UK Reporting Rules for Digital Platforms?” above). To see a full record of all engagements you have worked on via the EP Casting Portal platform, go to the My Payments page of your profile. Here you can view and download a remittance for all payments made (including the gross fee due and any deductions), which you can use to confirm you have paid the correct tax and prepare an accurate self-assessment. Find out more about Self Assessment here. The earnings EP will report to HMRC will be the total of all net payments listed for the year.

If you are unable to access your earnings for a particular year by 31 January of the following year, please submit a request via this form.